Dear

All of our efforts to settle the above matter amicably
have been unsuccessful. We have made numerous calls and,
to date, have not had the courtesy of a call back. We
have delayed legal proceedings up to now based on your
assurances that we would be paid in full by (date) I
am enclosing copies of your letters stating that intention.

Please be advised that you have left us no alternative but
to file suit immediately. We have attempted to be
understanding of your cash flow problems but our patience
has now reached an end.

Your account is being turned over to our attorney. While I
regret the necessity of this action I must advise you to
govern yourself accordingly.